Blue Accounting and Sustainability

DOI

10.2991/aebmr.k.200606.085How to use a DOI?

Keywords

blue accounting, sustainability, ocean

Abstract

This article provides a conceptual understanding of blue accounting. All this time, accounting products in the form of financial statements only contribute minimally while investors need non-financial information in decision making. The method used is a qualitative method with a critical paradigm and discourse analysis approach. Data collection techniques are done through literature review. The results of the study provide a new paradigm regarding environmental accounting that presents financial and non-financial information. The role of conventional accounting needs to be shifted to prevent conflicts environmental damage. This is driven by environmental damage, especially in the marine ecosystem. The results of this study have implications for the development of environmental accounting and the accounting profession. This article recommends an accounting discourse that cares about the environment in making decisions for investors. The construction of blue accounting into sustainability reports can be started through conceptual papers

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sultan Syah
AU  - Erwin Saraswati
AU  - Eko Ganis Sukoharsono
AU  - Roekhudin
PY  - 2020
DA  - 2020/06/25
TI  - Blue Accounting and Sustainability
BT  - Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
PB  - Atlantis Press
SP  - 502
EP  - 508
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200606.085
DO  - 10.2991/aebmr.k.200606.085
ID  - Syah2020
ER  -